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SEPTEMBAR - OKTOBAR 2020
This edition starts with the Finance section and the first paper in it offers the research conducted by M. Pantelić, S. Radić and M. Živanović. The authors examine the impact of investments in specific components of intellectual capital, primarily related to human and relational capital, on profitability of commercial banks that operate in Serbia. In the following section, Accounting and Auditing, T. Janaćković and S. Milanović perform an aggregate analysis of software solutions used in the practice of domestic companies, and present the comparison of the characteristics of these solutions with the characteristics of the best online accounting software solutions applied in the world.
PREUZMITE KOMPLETNO IZDANJE (PDF)

In the second paper in this section, S. Vržina, V. Obradović and J. Bogićević examine the quality of financial reporting on income tax in Serbia and Croatia in order to determine the extent to which disclosed information on income tax in these countries is useful for economic decision making. In the following paper, S. Milutinović and O. Grljević perform an evaluation of legal and international accounting regulations in terms of major deficiencies from the perspective of their users. The last paper in this section, authored by M. Vasilić, offers an analysis of compliance with global professional regulations on a sample of Serbian joint stock parent companies, focusing on selected disclosures in their consolidated financial statements.

In the Corporate Governance section, D. Dimitrijević, N. Karapavlović and S. Milutinović examine the influence of enterprise characteristics on the degree of implementation of fraud prevention measures.

In the Economics of Organizations and Industries section, G. Nikolić and I. Nikolić discuss the structural changes in exports and imports during the transition process in Serbia. In the Information Technology section, B. Ubiparipović, P. Matković, M. Marić and P. Tumbas provide a literature overview with the aim to identify and systemize critical success factors of attaining purposeful digital transformation.

In the first paper in the Logistics section, S. Popović-Pantić, D. Semenčenko and N. Vasilić explore the ways in which the perception of the importance of different barriers affects inclusion in the supply chains, as well as whether the different-sized companies perceive differently the importance of individual barriers to inclusion in the supply chains. In the second paper in this section, V. M. Mijušković and A. Todorović Spasenić analyze whether organizational structure elements act as a predictor of developing an efficient supply chain management.

Finally, in the Tourism section, G. Perić and M. Mandarić explore in their paper how the tourists perceive Prolom Banja and identify the key elements that could influence the branding of Prolom Banja as a destination specializing in health tourism.
Sadržaj
Marija Pantelić, Siniša Radić and Milutin Živanović
IMPACT OF HUMAN AND RELATIONAL CAPITAL ON THE PROFITABILITY OF COMMERCIAL BANKS IN SERBIA
Tanja Janaćković and Slavoljub Milanović
SOFTWARE SUPPORT FOR FINANCIAL REPORTING ON THE INTERNET IN THE PRACTICE OF COMPANIES IN THE REPUBLIC OF SERBIA
Stefan Vržina, Vladimir Obradović and Jasmina Bogićević
FINANCIAL REPORTING ON INCOME TAX IN SERBIA AND CROATIA: AN EMPIRICAL ANALYSIS
Sunčica Milutinović and Olivera Grljević
ANALYSIS OF ACCOUNTANTS’ ATTITUDES ON REGULATION USING DATA MINING
Marina Vasilić
FINANCIAL REPORTING PRACTICES OF SERBIAN CORPORATE GROUPS: COMPLIANCE WITH GLOBAL PROFESSIONAL REGULATIONS
Dragomir Dimitrijević, Nemanja Karapavlović and Sunčica Milutinović
FRAUD PREVENTION MEASURES IN SERBIAN SMALL AND MEDIUM-SIZED ENTERPRISES: EXISTENCE AND EFFECTIVENESS
Goran Nikolić and Ivan Nikolić
THE STRUCTURAL CHANGES OF THE SERBIAN MERCHANDISE TRADE DURING TRANSITION PROCESS: COMPARATIVE ANALYSIS OF MAIN TRADE INDICATORS
Bogdan Ubiparipović, Predrag Matković, Mirjana Marić and Pere Tumbas
CRITICAL FACTORS OF DIGITAL TRANSFORMATION SUCCESS - A LITERATURE REVIEW
Sanja Popović-Pantić, Dušica Semenčenko and Nikola Vasilić
BARRIERS THAT SMES IN THE WESTERN BALKANS ARE FACING IN ACCESSING THE SUPPLY CHAINS: A BINARY LOGISTIC REGRESSION APPROACH
Veljko M. Mijušković and Ana Todorović Spasenić
ORGANIZATIONAL STRUCTURE AS A PREDICTOR OF THE SUPPLY CHAIN MANAGEMENT EFFICIENCY
Goran Perić and Marija Mandarić
TOURIST DESTINATION BRANDING CHALLENGES IN SERBIA: THE CASE OF PROLOM BANJA